Title: A guideline for building an intellectual capital statement: the 3R model

Authors: Patricia Ordonez de Pablos

Addresses: Department of Business Administration, The University of Oviedo, Facultad de Ciencias Economicas, Avd del Cristo, s/n, 33-071 Oviedo-Asturias, Spain

Abstract: In the light of a research project focused on a longitudinal analysis of intellectual capital reports published in various countries, this paper develops a practical guideline for intellectual capital measuring and reporting. In particular, the model proposes that the intellectual capital statements must be integrated by the intellectual capital report, the intellectual capital flow report and the intellectual capital memo report. These three elements are fully described and analysed here.

Keywords: guidelines; intellectual capital statement; longitudinal study; intellectual capital measuring; intellectual capital reporting.

DOI: 10.1504/IJLIC.2004.004420

International Journal of Learning and Intellectual Capital, 2004 Vol.1 No.1, pp.3 - 18

Published online: 10 May 2004 *

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